跨国公司转让定价机制研究(3)

随着经济全球化的进一步发展,各国的经济联系日趋紧密,跨国经营日益普遍,跨国公司成为世界经济的主要推动者,转让定价问题日益受到世界各国的广泛关注。理论界从管理学、实务的角度探讨跨国公司转让定价的动机、方法,研究转让定价行为的成果较多,而从经济学和定量模型的角度研究跨国公司转让定价机制的成果却不多见,且其建立模型的假设条件多与实际不符,其模型对跨国企业的转让定价不太适用。因此,

Abstract

With the further development of economic globalization, countries of the increasingly close economic ties, transnational operations become increasingly common, transnational corporations become the main promoters of the world economy, transfer pricing problems have become an increasing concern around the world.

Theoretical circles from the management, the practical point of view of the transnational corporations transfer pricing motives, methods, transfer pricing study of the results more, and economics and quantitative model from the perspective of multinational companies on the outcome of transfer pricing policy is very rare , And the establishment of the model assumptions and the actual number does not match, the model of transfer pricing of multinational companies do not apply. Therefore, how the environmental constraints, multinational companies how to achieve corporate objectives of transfer pricing optimization of quantitative research on a paper to be discussed in detail and analysis of the key. This paper on the theory of transnational corporations transfer pricing in-depth study and exploration of transfer pricing the motive, means and impact of transfer pricing of various factors and the development of methods of transfer pricing, and as a theoretical foundation for the introduction of game theory, the use of economic Of marginal analysis, in a balanced game on the basis of established transfer pricing decision-making model.

Transnational corporations involved in a number of transfer pricing is the main interest of the game process, the paper in the parent company of multinational companies and subsidiaries, affiliates of the investors, transnational corporations and host country tax authorities and the host country, the home country between the government and the multinational corporations Four main interests in the course of a game analysis, and gradually introduce new environmental constraints variables, and layers of development, so that the establishment of the transfer-pricing model assumptions and the actual situation more close to this through transfer pricing model for multinational companies transfer pricing In-depth study of mechanisms, Export "forward-avoidance" and "reverse tax" of the mechanism of transfer pricing that affect multinational companies is not the main factor tax and

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